Form 8027 Source Record Format 2023.
A 1099 Express source record for Form 8027 looks like this:
B|e|EIN|Cor|Frgn|TaxYear|CS|Name|Addr|City|State|Zip|Account|Box1|Box2|...etc
FIEILD | HEADER | DESCRIPTION
Field 1: | Capital "B", This is the Record Identifier.
Field 2: | Capital "e", Identifies the type of form. e=8027
Filed 3: EIN | Employer's EIN. Source Max=12
Field 4: COR | Correction Indicator.
Field 5: FOR | Foreign address Indicator
Field 6: Tax | Tax Year of Form 8027
Field 7: CS | Combined State Indicator Not used
Field 8: Name | Establishment Name.
Field 9: Addr | Establishment Street Address (was Name2).
Field 10:Addr2 | Establishment Address Line 2 for mailing labels only.
Field 11: City | Establishment City.
Feild 12:State | Establishment State.
Field 13: Zip | Establishment Zip.
Field 14: Acct | Establishment Number. Unique 5 digits for each form.
Field 15:Box1 | Total charged tips for CY.
Field 16:Box2 | Total receipts sowing charged tips.
Field 17:Box3 | Service charges of less than 10%.
Field 18:Box4a | Tips reported by indirectly tipped employees.
Field 19:Box2b | Tips reported by directly tipped employees.
Field 20:Box4c | Total Tips reported.
Field 21:Box5 | Gross receipts.
Field 22:Box6 | 8 percent, or less, of Box5 (can contain X).
Field 23:Box7 | Allocation of tips.
Field 24:Box7a | Ave. Hours Per Day. Example 8.5 (not in e-File)
Field 25:Type | Establishment Type 1=Evening meals, 2= EandO, 3=Other, 4=Alcohol.
Field 26:Percent | 0800 unless lower rate and letter from IRS.
Field 27:Box7abc | Three Checkboxes at bottom. 0=zero, 1=hours, 2=gross, 3=good-faith
Field 28:Box8 | Total number of directly tipped employees that year. Ie. 0077
Field 29: TCC | st[29] not used. From T Record.
Field 30:Final | Final Return Indicator. No="N", Yes="Y" (Checkbox Top Left of form).
Field 31:Cards | Accept Cards? Yes=1, No=2 (Above Box1)
Field 32:PriorYear| st[32] not used. Calculater based on date. Yes="P", No=blank
Field 33:TestFile | st[33] not used. From Trecord. Yes="T", No=blank
Field 34:Ename | Employer (Filer) Name
Field 35:Eaddr | Address Line1
Feild 36:Eaddr2 | Address Line2 for mailing labels only
Feild 37:Ecity | City
Feild 38:Estate | State
Feild 39:Ezip | Zip